E.A.BL.ICOMMS CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
E.A.BL.ICOMMS CONSULTING
Largest movements
- Cash -€35,636
down €35,636 (-61.6%), from €57,885 to €22,249
mainly Net result for the year (-€43,196) and Tax, wage and social debts (-€1,936)
- Receivables within one year -€7,075
down €7,075 (-46.7%), from €15,158 to €8,083
of which Trade receivables: -€9,600
- Tangible fixed assets -€2,564
down €2,564 (-66.5%), from €3,855 to €1,291
of which Plant, machinery and equipment: -€1,684
- Deferred charges and accrued income +€901
up €901 (+1,560%), from €58 to €958
- Profit (loss) carried forward -€43,196
new in 2025: -€43,196
- Tax, wage and social debts -€1,936
down €1,936 (-100%), from €1,936 to €0
- Gross operating margin -€48,497
down €48,497, from €18,455 to -€30,041
- Other operating charges +€9,810
up €9,810 (+1,748%), from €561 to €10,371
- Depreciation -€3,001
down €3,001 (-53.9%), from €5,565 to €2,564
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,006 | €32,631 | -€44,375 | -57.6% |
| Fixed assets | 21/28 | €3,905 | €1,341 | -€2,564 | -65.7% |
| Tangible fixed assets | 22/27 | €3,855 | €1,291 | -€2,564 | -66.5% |
| Plant, machinery and equipment | 23 | €2,975 | €1,291 | -€1,684 | -56.6% |
| Furniture and vehicles | 24 | €880 | €0 | -€880 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €73,101 | €31,290 | -€41,811 | -57.2% |
| Amounts receivable within one year | 40/41 | €15,158 | €8,083 | -€7,075 | -46.7% |
| Trade receivables | 40 | €9,600 | €0 | -€9,600 | -100% |
| Other amounts receivable | 41 | €5,558 | €8,083 | +€2,525 | +45.4% |
| Cash at bank and in hand | 54/58 | €57,885 | €22,249 | -€35,636 | -61.6% |
| Deferred charges and accrued income | 490/1 | €58 | €958 | +€901 | +1,560% |
| Total equity and liabilities | 10/49 | €77,006 | €32,631 | -€44,375 | -57.6% |
| Equity | 10/15 | €74,410 | €31,214 | -€43,196 | -58.1% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Capital | 10 | €43,600 | - | -€43,600 | |
| Issued capital | 100 | €43,600 | - | -€43,600 | |
| Reserves | 13 | €30,810 | €30,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,360 | €4,360 | = | 0.0% |
| Legal reserve | 130 | €4,360 | - | -€4,360 | |
| Reserves not available under the articles | 1311 | - | €4,360 | +€4,360 | |
| Distributable reserves | 133 | €26,450 | €26,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€43,196 | -€43,196 | |
| Amounts payable | 17/49 | €2,596 | €1,417 | -€1,180 | -45.4% |
| Amounts payable within one year | 42/48 | €2,596 | €1,417 | -€1,180 | -45.4% |
| Trade debts | 44 | €661 | €1,417 | +€756 | +114% |
| Suppliers | 440/4 | €661 | €1,417 | +€756 | +114% |
| Taxes, remuneration and social security | 45 | €1,936 | €0 | -€1,936 | -100% |
| Taxes | 450/3 | €1,936 | €0 | -€1,936 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,565 | €2,564 | -€3,001 | -53.9% |
| Other operating charges | 640/8 | €561 | €10,371 | +€9,810 | +1,748% |
| Gross operating margin | 9900 | €18,455 | -€30,041 | -€48,497 | |
| Operating profit (loss) | 9901 | €12,329 | -€42,977 | -€55,305 | |
| Financial income | 75/76B | €156 | €149 | -€7 | -4.6% |
| Recurring financial income | 75 | €156 | €149 | -€7 | -4.6% |
| Financial charges | 65/66B | €298 | €202 | -€96 | -32.2% |
| Recurring financial charges | 65 | €298 | €202 | -€96 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €12,186 | -€43,030 | -€55,217 | |
| Income taxes | 67/77 | €47 | €165 | +€119 | +254% |
| Profit (loss) for the period | 9904 | €12,140 | -€43,196 | -€55,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,140 | -€43,196 | -€55,335 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.